Patrice Le Bihan has recently (October 2010) posted a nice set of articles to the SAP Community Network wiki regarding the Xcelsius Cache Server and Xcelsius Processing Server added to SAP BusinessObjects Enterprise XI 3.1 SP3 (UPDATE: These servers have carried over to the BI 4.0 platform as the Dashboard Cache Server and Dashboard Processing Server). He covers why these new servers were added to the SAP BI architecture, how to enable them, how Xcelsius/QaaWS caching works, available tuning options, and sizing these new servers into your architecture.
Patrice, thanks for putting together this information.